Internal control weaknesses and accounting conservatism : evidence from the post–Sarbanes–Oxley period
Year of publication: |
2013
|
---|---|
Authors: | Mitra, Santanu ; Jaggi, Bikki ; Hossain, Mahmud |
Published in: |
Journal of accounting, auditing & finance. - Thousand Oaks, Calif. : Sage, ISSN 0148-558X, ZDB-ID 83166-9. - Vol. 28.2013, 2, p. 152-191
|
Subject: | Rechnungswesen | Accounting | Informationswert | Information value | Internes Kontrollsystem | Internal control | USA | United States |
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